Screen CAGen - California General Information (1040)
Overview
Use this screen to complete Form 540 or 540NR. If information transferred from UltraTax/1040 does not require additional data or coding, UltraTax/1040-CA shows it on the form only, not in the input screen.
Federal-to-state input screen and asset module data transfer
If information is transferred from federal input screens or from the asset module to a state input screen, the application displays the transferred data in blue.
If necessary, you can overrule the transferred amount by entering the appropriate amount in the field. The application then displays the new amount in black.
note
When you overrule a transferred amount, the application does not overwrite that amount with subsequent federal-to-state or asset module data transfers.
To delete the overruled amount and restore the original transferred amount, right-click the field and choose Delete overrule or simply enter the original amount in the field.
To confirm the accuracy of the overruled amount, right-click the field and choose Acknowledge overruled data. The application then disables the acknowledge functionality from the right-click menu. To restore the original amount later, you will need to enter it manually.
If desired, you can set a user preference to mark fields for which you overruled the transferred amounts and to list all overruled amounts in the Diagnostics window.
Statements
Many data entry fields provide predefined statements in which you can enter additional information. For additional information, see Statements overview.
Accessing frequently asked questions
To view answers to common questions about calculations and data entry issues, choose Help, Additional Resources, and then Frequently Asked Questions. For details, see Accessing frequently asked questions (FAQs).
Return Information
FTB Identification number
Data entered in this field is for informational purposes only. The FTB assigns an identification number to each taxpayer as a replacement for the Social Security number on correspondence between the FTB and the taxpayer. Use this field as a reference for the assigned number.
Form filed last year
UltraTax CS proformas
R
or
NR
to this field. For new clients, enter the code that corresponds to the form filed in the prior year. This information is used in the entity area on the return per California Franchise Tax Board requirements. This field is also used in the calculation of Form 3510, Credit for Prior Year Alternative Minimum Tax - Individuals or Fiduciaries.
In addition, FTB uses this information for electronic filing purposes and for Form 8879, California e-file Signature Authorization. If taxpayer did not file a California return last year, this year's return, if filed electronically, must be filed under the Practitioner PIN method or taxpayer must use CA Form 8453, California e-file Return Authorization for Individuals.
UltraTax CS displays a diagnostic message when this field is blank or when the return is being filed electronically under the Self-Select PIN method and this field is not
R
or
NR
.
Information different from last year
Enter
X
or the prior-year last name in the appropriate field(s) if the taxpayer information has changed from last year.
California filing status is different from federal filing status
Enter
X
if filing status used on the California return is not the same status as used on the return filed with the IRS. UltraTax CS automatically enters
X
in this field when a new domestic partner type return is added with California attached or when a Domestic Partner type client is proforma'd.
Executor or guardian
Enter the first name and last name of the executor or guardian.
California FTB specifications include a provision to report Executor or Guardian in the scan area of Forms 540 and 540NR.
California FTB specifications also include a provision to report the
In care of addressee
in the scan area of Forms 540 and 540NR as well as in the scan area of payment vouchers (Form 3519, Form 540-ES, and Form 3582). Enter the first name and last name in the
In care of addressee
field on federal Screen 1040 (in the General folder). The specifications for the payment vouchers do not include a provision for Executor/Guardian.
note
If the Executor/Guardian and the
In care of addressee
are the same person, enter the name of the Executor/Guardian here and also in the
In care of addressee
field on the federal 1040 Screen.
Special handling required: Military
Returns of members of the military may qualify for special treatment. When this field is marked, UltraTax CS displays an informational diagnostic message. Mark this field if the return qualifies for special handling. California Franchise Tax Board requests that paper-filed returns that qualify for special handling have text written in RED INK at the top of Page 1 of Form 540 or Form 540NR. FTB uses this information to designate the return for special processing. Refer to FTB Publication 1032 or 1034 for required text. FTB publications are available at www.ftb.ca.gov.
Special handling required: Disaster
Returns which include a disaster loss may qualify for special treatment.
For paper-filed returns, enter
X
in the
Disaster
field to report code
9
in the RP section of the scan area on Form 540 or Form 540NR. Code 9 alerts the California Franchise Tax Board that the LLC return requires special handling due to a disaster. An entry in this field has no effect on the electronic record.
Mark this field if the return qualifies for special handling. When this field is marked, UltraTax CS also displays an informational diagnostic message. California Franchise Tax Board requires that paper-filed returns that qualify for special handling have text written in RED INK at the top of Form 540, Page 1, or Form 540NR. FTB uses this information to designate the return for special processing. Refer to FTB Publication 1032 or 1034 for required text. FTB publications are available at www.ftb.ca.gov.
Special handling required: Disaster explanation
This entry is required for electronically filed returns with disaster losses. Returns which include a disaster loss may qualify for special treatment.
For electronically filed returns, enter an explanation in the
Disaster explanation
statement dialog to include in the electronic record to alert the California Franchise Tax Board that the LLC return requires special handling due to a disaster. Information in this statement dialog does not appear on a paper-filed return.
Enter information in this statement dialog if the return qualifies for special handling. Refer to FTB Publication 1032 or 1034 for required text. FTB publications are available at www.ftb.ca.gov.
Special handling required: Other
If special handling or special processing is required by FTB for this return for reasons other than military, disaster, or out of country, enter an explanation here. The first 75 characters display on Form 540/540NR; the first 100 characters are included in the electronic record. Refer to FTB publications for applicable circumstances.
Taxpayer has been provided voter registration information
Use this field to mark a checkbox on Form 540 or Form 540NR to indicate that you (as tax practitioner) have discussed voter registration information with your client and have provided your client with the phone number for the California Secretary of State's Voter Hotline or the URL
sos.ca.gov/elections
. Despite the language on Form 540/540NR to check the box for voter registration information, the field on the form is informational only for California Franchise Tax Board. Thus, this field is optional. FTB does not provide voter registration information directly to the specific taxpayer or otherwise contact your client or take any specific action with regard to voter registration whether this field is marked or left blank.
General footnote
If desired, enter a footnote in the statement dialog. This schedule may be printed and attached to the return for informational purposes. The general footnote appears as a separate item in each collation. This information is also included in the electronic record.
Authorizing taxpayer(s)
An entry in this field is required to print Form 743, Online Account View Access Authorization.
Use Tax
These fields apply to Form 540 only.
If an amount is entered in the
Use tax due
field, UltraTax CS reports that amount on Form 540 and ignores the other information in this section.
If no amount is entered in the
Use tax due
field, UltraTax CS includes the following amounts on Form 540:
Amount from the AGI table if the
Use AGI table to calculate use tax on purchases of less than $1,000 each
field is marked
Amount from the Total Due column of the
Individual purchases
statement dialog
If no amount is due, the California Franchise Tax Board requires taxpayer to indicate that no use tax is owed or that use tax obligation was paid directly to the California Department of Tax and Fee Administration. UltraTax CS displays a diagnostic message and prevents creation of the Form 540 electronic record if no amount is due and an appropriate box on Form 540 is not marked.
note
Per California Franchise Tax Board, taxpayers may not adjust the amount of use tax owed via an amended return. When preparing an amended Form 540, UltraTax CS uses the amount of use tax due with original return as entered on Screen CAAmd.
Individual purchases
Any amount(s) calculated here are included with the amount calculated via the AGI table, if any.